Zahil operates a single retail outlet selling direct to the public. Profit statements for August and September are as follows: August (in Sh.) September (in Sh.) Sales 80,000 90,000 Cost of sales 50,000 55,000 Gross profit 30,000 35,000 Selling costs 8,000 9,000 Administration costs 15,000 (23,000) 15,000 (24,000) Net profit 7,000 11,000 Required: a) Use the high low method to identify the behaviour of: i. Cost of sales ii. Selling costs iii. Administration costs (15 marks) b) Compute the breakeven point for the company (6 marks) c) Compute the margin of safety for the company (4 marks)